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Accounting for environmental impact: the impact of estimation methods on errors in carbon accounting systems
Citation Link: https://doi.org/10.15480/882.15246
Publikationstyp
Conference Poster not in Proceedings
Date Issued
2025-06-05
Sprache
English
TORE-DOI
Citation
1st Annual Meeting of the United Nations University Hubs 2025
Contribution to Conference
Peer Reviewed
false
This study aims to evaluate the accuracy and uncertainty of corporate carbon accounting methods in the absence of known “true” emissions. We address this limitation by creating a simulated, idealized carbon accounting system – based on real industry data. By comparing commonly used methods, namely spend-based, activity-based, and hybrid approaches, against this benchmark, we can systematically analyze where and how errors arise. This numeric simulation-based approach provides a controlled environment to identify typical biases, uncertainty ranges, and reliability issues.
Subjects
carbon accounting
sustainability reporting
numeric simulation
error analysis
activity-based estimation
spend-based estimation
DDC Class
333.7: Natural Resources, Energy and Environment
658: General Managament
363.7: Environmental Problems
Publication version
publishedVersion
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20250605_UNU_Hub_Poster_Rauscher.pdf
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